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2023 (4) TMI 7 - CESTAT NEW DELHILevy of service tax - penalty - commercial or industrial construction service - Short payment of interest on late payment of Service Tax - Service Tax on freight and cartage - Service Tax on legal services under reverse charge - Incorrect credit as invoices not in the name of service provider - Excess abatement on mandap keeper service - Service Tax on renting of immovable property service - Service Tax on grid electricity billing, common area maintenance & back up electricity charges under BSS - Credit demand @6% of the value of exempted service in the nature of sale of plots, under Rule 6(3) of Credit Rules - Wrong exemption under CICS due to invalid completion certificate - Service Tax due to difference in taxable value of renting service in ST-3 return - Late fee due to non-filing of ST-3 return. HELD THAT:- It is seen that both the issues now sought to be raised by the learned counsel for the appellant were not raised before the Commissioner. It would not be appropriate for the Tribunal to examine these issues in the first instance. The matter would, therefore, have to be remitted to the Commissioner to examine these issues. Appeal disposed off.
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